ANALISIS PENERIMAAN PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK WAJIB PAJAK BESAR SETELAH PEMBERLAKUAN KENAIKAN PENGHASILAN TIDAK KENA PAJAK

Abstract: The main of state income from non-oil sector is tax revenues. To increase tax revenues, the government made changes to the non-taxable income. Purpose of this study was to determine  the  increase  or  decrease  in  tax  revenue  at  Kanwil  DJP  Wajib  Pajak  Besar after  the  enactment  of  non-taxable  income  increases.  This  study  used  a  qualitative approach  with  a  descriptive  analysis.  Any  tax  revenues  will  be  processed  the  data mathematically,  and  compared  from  year  to  year.  The  results  of  this  study  is  the  tax revenue,  especially  income  tax  Kanwil  DJP  Wajib  Pajak  Besar  have  increased significantly since 2006 until 2009.
Keywords: tax revenues, non-taxable income, income tax
Penulis: Novita Erawati Farnika
Kode Jurnal: jpakuntansidd130065

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